ZSPCHIGH SIGNALFINANCIAL10-K

ZSPC reported a significant deterioration in financial performance with revenue declining 27% while losses deepened and the balance sheet weakened substantially.

The company's negative stockholders' equity worsened meaningfully to -$22.5M, indicating severe financial distress and potential going-concern issues. The combination of declining revenue, widening operating losses, and a substantially weakened balance sheet with current assets falling to $6.5M suggests the company faces serious liquidity challenges.

Comparing 2026-03-30 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

ZSPC experienced broad-based financial deterioration with revenue falling 27% to $27.9M while operating losses widened to -$22.1M. The balance sheet contracted significantly, with total assets declining 44% to $7.6M and accounts receivable falling substantially, while stockholders' equity remained deeply negative at -$22.5M. The overall picture signals a company in financial distress with weakening operations, shrinking asset base, and mounting losses that raise questions about its ability to continue operations.

FINANCIAL STATEMENT CHANGES
Accounts Receivable
Balance Sheet
-54.7%
$3.2M$1.4M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Stockholders Equity
Balance Sheet
-53.2%
-$14.7M-$22.5M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Current Assets
Balance Sheet
-49.9%
$12.9M$6.5M

Current assets declined 49.9% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-43.9%
$13.5M$7.6M

Total assets contracted 43.9% — asset sales, write-downs, or balance sheet optimization underway.

Revenue
P&L
-26.9%
$38.1M$27.9M

Revenue softened 26.9% — monitor whether this is cyclical or structural.

Inventory
Balance Sheet
-25.8%
$3.2M$2.4M

Inventory reduced 25.8% — lean inventory management or demand outpacing supply.

Operating Income
P&L
-25.4%
-$17.7M-$22.1M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Net Income
P&L
-21.9%
-$20.8M-$25.4M

Net income declined 21.9% — review whether driven by operations, interest costs, or non-recurring items.

Current Liabilities
Balance Sheet
-17.1%
$20.9M$17.3M

Current liabilities reduced — improved short-term financial position and working capital health.

Gross Profit
P&L
-14.8%
$15.6M$13.3M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-03-28
ADDED
(Exact name of registrant as specified in its charter) Delaware 35-2284050 (State of Other Jurisdiction of incorporation or Organization) (I.R.S.
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and emerging growth company in Rule 12b-2 of the Exchange Act.
7262(b)) by the registered public accounting firm that prepared or issued its audit report.
Shares of common stock held by each executive officer and director and by each shareholder affiliated with a director or an executive officer have been excluded from this calculation because such persons may be deemed to be affiliates.
This determination of affiliate status is not necessarily a conclusive determination for other purposes.
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REMOVED
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